The taxation and tax rates in Ukraine
(as at 15.12.2001)

I. Taxation of the legal persons

          1. Indirect taxes:
  1. Value added tax (VAT)(20 per cent)
  2. Excise duty (only for excise goods)
  3. Duties and fees
          2. The direct taxes:
  1. Profit tax (30 per cent)
  2. Unitary tax (6 per cent + VAT; 10 per cent without VAT)
  3. Land rate (lease, land tax)
  4. Own transportation facilitiess tax (depends on a volume of engine)
          3.Fees to State Purposeful Fund
  1. Pensionary Fund (32 per cent)
  2. Social insurance Fund (2,5 per cent), from the wages fund
  3. Employment Fund (2,5 per cent)
          4. Other taxes:
  1. State Tax
  2. The local taxes (municipal tax, advertising tax, right on usage of local symbolics fee, etc.)
  3. Use of natural resources fee
  4. Environment contamination fee
  5. Deductions on geologic activities and reconnaissance works
²². Taxation of individuals
  1. Income tax (according to the scales) or 20 per cent
  2. Intrepreneur tax (for the businessman)
  3. Own transportation facilities tax (depends on a volume of engine)
  4. Duties
  5. State Tax
  6. Usage of natural resources fee
  7. Fees to the Pension Fund, Fund of social insurance, Employment fund
  8. Local taxes and fees
  9. Unitary tax